{"data":{"id":"us-ut/utah-code-59-1-501","jurisdiction":"us-ut","citation":"Utah Code § 59-1-501","heading":"Procedure for obtaining redetermination of a deficiency -- Claim for refund.","body":"(1) As used in this section:\n(a) \"Legal holiday\" means the same as that term is defined in Section 59-10-518.\n(b) \"Tax, fee, or charge\" means the same as that term is defined in Section 59-1-1402.\n(2) A person may file a request for agency action, petitioning the commission for redetermination of a deficiency.\n(3) Subject to Subsections (4) through (6), a person shall file the request for agency action described in Subsection (2):\n(a) within a 30-day period after the date the commission mails a notice of deficiency to the person in accordance with Section 59-1-1405; or\n(b) within a 90-day period after the date the commission mails a notice of deficiency to the person in accordance with Section 59-1-1405 if the notice of deficiency is addressed to a person outside the United States or the District of Columbia.\n(4) If the last day of a time period described in Subsection (3) is a Saturday, Sunday, or legal holiday, the last day for a person to file a request for agency action is the next day that is not a Saturday, Sunday, or legal holiday.\n(5) A person that mails a request for agency action shall mail the request for agency action in accordance with Section 59-1-1404.\n(6) For purposes of Subsection (3), a person is considered to have filed a request for agency action:\n(a) if the person mails the request for agency action, on the date the person is considered to have mailed the request for agency action in accordance with Section 59-1-1404; or\n(b) if the person delivers the request for agency action to the commission by a method other than mail, on the date the commission receives the request for agency action.\n(7) A person that has not previously filed a timely request for agency action in accordance with Subsection (3) may object to a final assessment issued by the commission by:\n(a) paying the tax, fee, or charge, penalty accrued in accordance with Section 59-1-401, or interest accrued in accordance with Section 59-1-402; and\n(b) filing a claim for a refund as provided in Section 59-1-1410.","path":["Title 59 Revenue and Taxation","Chapter 59-1 General Taxation Policies","Part 59-1-5 Petitions for Redetermination of Deficiencies"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter1/59-1-S501.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"90b131beae5e425584f9d46ebd0b097ed7223a0124b438fc0d946802e3311a47","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-1-405","next":"us-ut/utah-code-59-1-502.5"},"notice":"GroundRules: Original legal text. Not legal advice."}